Article 20.1 of the Organic Law 15/1999 of 13 December on the Protection of Personal Data and Articles 52 to 54 of its Implementing Regulation adopted by Royal Decree 1720/2007 of 21 December 2007 The creation, modification or deletion of automated files from public administrations can only be done by means of a general provision published in the "Official State Gazette" or the Official Journal.

By the Order of 27 July 1994, the personal data files of the State Tax Administration Agency were regulated, containing in two annexes the relationship and description of the different automated files; The Order was partially amended by the Order of 4 August 1995.

The Order of 21 December 1999, subsequently, came to replace the Annexes of the Order of 27 July 1994, in turn, as amended by Order HAC/2632/2002 of 16 October 2002 amending and approving the files from the State Tax Administration Agency.

Law 34/2015, of 21 September, of partial amendment of Law 58/2003, of 17 December, General Tax, introduces in its sole article, paragraph eighteen, a new article 95a in the General Tax Law in which It is available to give publicity to situations of relevant non-compliance with tax obligations. This Article 95a provides that the processing of data necessary for publication shall be subject to the provisions of the Organic Law 15/1999 of 13 December on the protection of personal data and in its Rules of Procedure adopted by the Commission. Decree 1720/2007 of 21 December.

Order HAP/2216/2015 of 23 October, determining the date of publication and the corresponding files and records of the comprehensive listing of debtors to the Public Finance for debts or tax penalties that comply with the conditions set out in Article 95a of Law 58/2003 of 17 December, General Tax, in application of the provisions of the single transitional provision of Law 34/2015 of 21 September 2015, Director General of the State Tax Administration Agency, by means of resolution, the modification of the computer file of debtors that supports the data object of publication and its main characteristics, in the terms provided for in the legislation of protection of personal data. In addition, given the intimate connection between the debtor and the debt file, it is appropriate to extend the modification to the debt file.

By virtue of the forecast contained in the unique provision of Order HAC/2632/2002 of 16 October 2002 authorizing the Director General of the Tax Office to create, modify or delete files of ownership of the same, I have:

First.

The files in Annex I of the Order of 21 December 1999, for which the relationship of automated files of personal data of the State Administration of Tax Administration, numbers 38, are approved. " INTEGRATED COLLECTION SYSTEM. DEUDA "AND 40" INTEGRATED COLLECTION SYSTEM. DEBTORS ", with the characteristics listed in Annex to this resolution.

Second.

This Resolution will enter into force on the day following its publication in the "Official State Gazette".

Madrid, November 18, 2015. -Director General of the State Tax Administration Agency, Santiago Menéndez Menéndez.

ANNEX

Annex I of the Order of 21 December 1999

Number 38. INTEGRATED COLLECTION SYSTEM. DEUDA

(a) Finality of the file: revenue management, tax control and processing of debtors ' data for publication in the form determined in Article 95a of the Law 58/2003 General Tax.

b) Person or collectives required to supply the data: debtors, agencies and entities with agreement with the AEAT

(c) Persons referred to in the data: natural persons and legal entities with debts to the AEAT or other bodies and entities with an agreement with the AEAT.

d) Procedure for the collection of data: generation by the computer system and shipments of Organisms and Entities. Information processing system: automated.

e) Basic file structure: identification of the debt holders and their management data.

(f) Data-specific recessions: no specific disposals of the data contained in this file are foreseen, except those for publication in the form determined in Article 95a of the Law 58/2003 General Tax.

g) Responsible for the file: Directorate General of the State Tax Administration Agency.

h) Exercise of the rights of access, rectification and cancellation: Instruction 6/2000, of 4 December, of the Directorate General of the State Agency for Tax Administration.

i) Security level: The security measures that apply are those defined for the middle tier.

Number 40. INTEGRATED COLLECTION SYSTEM. DEBTORS

(a) Finality of the file: revenue management, tax control and processing of debtors ' data for publication in the form determined in Article 95a of the Law 58/2003 General Tax.

b) Person or collectives required to supply the data: debtors, agencies and entities with agreement with the AEAT

(c) Persons referred to in the data: natural persons and legal entities with debts to the AEAT or other Agencies and Entities with AETs.

d) Procedure for the collection of data: generation by the computer system and shipments of bodies and entities. Information processing system: automated

e) Basic file structure: identification of the debtor and the corresponding debts.

(f) Data-specific recessions: General intervention of the State Administration for the control of Treasury payments and disposal for publication in the form determined in Article 95a of the General Law 58/2003 Tax.

g) Responsible for the file: Directorate General of the State Tax Administration Agency.

h) Exercise of the rights of access, rectification and cancellation: Instruction 6/2000, of 4 December, of the Directorate General of the State Agency for Tax Administration.

i) Security level: The security measures that apply are those defined for the middle tier.